Abstract :
ABSTRACT
This study aims to analyze the application of target costing UD. Bawang Jaya Makmur to increase company profits, so UD. Bawang Jaya Makmur can get the desired profit. Data collection is done by conducting interviews, documentation and observation directly to the owner of the company. Cost calculation from UD. Bawang Jaya Makmur and alternative cost calculations are analyzed and compared, to find out whether Target Costing is applied to UD. Bawang Jaya Makmur.
The test results show that it shows that the application of target costing at UD. Bawang Jaya Makmur is suitable and well implemented. The application of this method can increase profits, in accordance with the profit expected by the UD. Bawang Jaya Makmur. Besides that, UD. Bawang Jaya Makmur can also control production costs in its products well.